JURISDICTION AND ORGANISATIONAL SET UP OF
MUMBAI-III COMMISSIONERATE
The Central Excise Mumbai-III Commissionerate came into existence on 01.11.2002 after bifurcation of erstwhile Mumbai-VI/ Mumbai-II Commissionerates, as per Notification No. 14/2002-CEX (NT) dated 08.03.2002, as amended vide Notification No. 22/2002-C.Ex.(NT) dated 04.06.2002.
The jurisdiction of Mumbai – III Commissionerate comprises of Ward S & T of Municipal Corporation of Greater Mumbai & adjoining areas of Thane Taluka, bound by west side of Eastern Express highway from Mulund Check naka to Kapurbawadi and Ghodbundar Road, up to Thane Municipal limit of the State of Maharashtra.
The Commissionerate Headquarter is situated at Vardaan Trade Centre, M.I.D.C., Wagle Industrial Estate , Thane – 400 604 and is headed by the Commissioner.
Telephone number of Control Room : 2580 3209
Telephone number of Help Centre
: 2582 3203
To view the complete directory of Group ‘A’ officers working in Mumbai – III Commissionerate please click here.
Mumbai-III Commissionerate falls under jurisdiction of Central Excise Mumbai Zone – II, headed by the Chief Commissioner, Smt.Aarushi Vasudev. The address and telephone number is given below:
|
Sr. No |
Name & Address of the Zonal Chief Commissioner |
Office Address |
Telephone Number |
|
1. |
Smt.Aarushi Vasudev Chief Commissioner |
Piramal Chambers, 9th Floor, Jijibhoy Lane, Lalbaug, Parel, Mumbai – 400 012 |
2416 3131 |
A BRIEF OVERVIEW OF THE FUNCTIONS OF
OFFICERS OF CENTRAL EXCISE
Indirect Taxes form major part of the Central Revenues (Central Excise duty is payable on all goods (excluding goods manufactured in special economic zones) which are produced or manufactured in India at rates specified in the Central Excise Tariff. Under the present assessment scheme, a manufacturer is required to self - assess the duty payable on the goods manufactured by him and deposit the same in authorized banks. The details of goods manufactured, exemption claimed, duty paid are required to be furnished in periodical returns, submitted to the Department. These returns are required to be scrutinized and checked by the concerned Central Excise officers to verify that the correct amount of tax has been assessed and paid. The process of registration has been automated with the launch of ACES but the powers of post-verification of the registration obtained lies with the Jurisdictional Divisional Assistant/Deputy Commissioners.
The powers and duties of the officers are defined in the Central Excise Act and Rules made there under. These are further defined in the Central Excise Manual which is a published document.
The main statutes which are related to the levy and collection of Central Excise duty are:
(a) The Central Excise Act, 1944
(b) The Central Excise Tariff Act, 1985
(c) The Central Excise Rules, 2002
(d) CENVAT Credit Rules, 2004
(e) Central Excise Valuation (Determination of Price of Excisable goods) Rules, 2000.
(f) Customs Act, 1962
(g) Customs Tariff Act, 1975